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Tax Insights

24 May 2018 |
Riposte
|
Financial Services

Anti-hybrid measures Bill

The Bill to enact the Government’s announced anti-hybrid measures was introduced into Parliament today. As expected, the Bill makes changes to franking and exempt dividends and payments to low-tax jurisdictions, as well as a suite of measures, based on the OECD/G20 Final Report on BEPS action 2, dealing with hybrid financial instruments and hybrid entities.

21 May 2018 |
Tax Brief
|
Real Estate

Stapled structures: integrity measures

The Government has released draft legislation containing the proposed integrity measures for stapled groups. This follows the Government announcement in relation to the proposed integrity measures as addressed in our Tax Brief of 28 March 2018. This Tax Brief focuses on the impact of the measures on the real estate sector. A separate Riposte addresses the impact on the infrastructure sector.
Generally, the measures should not affect stapled groups that do not have material cross-staple dealings.

18 May 2018 |
Riposte
|
Projects & Infrastructure

Stapled Structures Exposure Draft

Treasury has released the much anticipated Exposure Draft to implement its announcement of 27 March 2018 of a package of tax measures to address the perceived sustainability and tax integrity risks posed by "stapled structures". The Exposure Draft is subject to a two week consultation period ending on 31 May 2018.This Riposte focusses on the Exposure Draft from an infrastructure perspective.